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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Dedikasi Sains dan Teknologi (DST) Economics, Business, Accounting & Society Review
Sardju, Fitriani
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Journal : International Journal of Economics Development Research (IJEDR)

 1 
The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchange Fitriani Sardju; Nindah Ayu Letari
International Journal of Economics Development Research (IJEDR) Vol. 3 No. 3 (2022): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2921

Abstract

This study aims to determine and analyze the Effect of Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: Capital Intensity affects tax avoidance.
Financial Inclusion, Financial Literacy, and Financial Technology Impact on the Sustainability of Micro, Small, and Medium Enterprises: A Study in the SMEs of Tidore Islands, Indonesia Rinto Sahdan; Fitriani Sardju
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4014

Abstract

This study aims to determine how financial inclusion, financial literacy and financial technology affect the sustainability of micro, small and medium enterprises. The sample selection in this study used the Slovin formula. The data collection technique was carried out using a questionnaire, the object of this research was MSMEs in the City of Tidore Islands. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS. The results of this study found that: (1) financial inclusion affects the sustainability of MSMEs; (2) financial literacy affects the sustainability of MSMEs; (3) financial technology has no effect on the sustainability of MSMEs.
Co-Authors Iqbal M. Aris Ali Jama, Rizwan S. Kasim Sinen Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Suwito Suwito Yustiana Djaelani Zainuddin Zainuddin